June 26, April 03, Supreme Court declared on Friday that same sex couples have a right to marry anywhere in the United States.
Yet, Section 2 of DOMA remains intact allowing states to refuse to acknowledge same-sex marriages entered into in another state. One question the Windsor ruling raises is: Additionally, Colorado retains and chooses to exercise the power to deny recognition of same-sex marriages entered into outside of Colorado.
The Act does not provide any specific same-sex couple retirement plan mandates. However, the Act does refer to mandates of other Colorado statutes; namely, survivor benefits provided under local government firefighter and police pension plans and the State Employees Group Benefits Act. Colorado government retirement plans that are authorized by state statute or local ordinance apparently fall within this mandate.
The mandate may also extend to local Colorado government retirement plans that are not adopted by statute, administrative rule, ordinance or other formal action of the sponsoring government entity.
Effects of the Act and Windsor on Private Sector Retirement Plans The Internal Revenue Code sets forth various requirements that retirement plans must comply with in order to be tax qualified. The IRS is expected to address this question soon. To determine who qualifies as a spouse for federal income tax purposes the IRS looks to applicable state law.
Following the Windsor ruling, the IRS is now free to apply the informal letter reasoning to conclude that it will treat Colorado civil unions the same as marriage. If the IRS does so, Colorado employers sponsoring private sector retirement plans will be required to offer partners in Colorado civil unions the same retirement plan benefits and protections as married spouses.
On the other hand, if the IRS does not extend the logic of the informal letter ruling to Colorado civil unions, employers sponsoring private sector retirement plans will not be required to offer partners in Colorado civil unions the same retirement plan benefits and protections as married spouses in the wake of the Act and Windsor.
Effects of the Act and Windsor on Tax Treatment of Retirement Plan Participants When a retirement plan is tax qualified, federal tax law grants spouses, including surviving spouses, favorable tax treatment. For example, minimum required distributions may be paid over a longer life expectancy if the beneficiary is a spouse.
After Windsor, the IRS could use the logic of its informal letter, discussed in section b above, to allow partners in same-sex Colorado civil unions to file jointly.
Colorado state income tax filings follow the form of federal income tax filings. Keep an eye out for a pending statement from the IRS on these issues.
However, same-sex domestic partnerships are recognized in Wisconsin. Because Wisconsin does not allow same-sex marriage and domestic partnership is not substantially equivalent to marriage, the Windsor ruling has no effect on employee retirement plans in Wisconsin.
Idaho Idaho has declared same-sex marriage to be unconstitutional under the state Constitution: Thus, the Windsor ruling has no effect on employee retirement plans in Idaho.
Oklahoma The Oklahoma state Constitution bans same-sex marriage: Thus, the Windsor ruling has no effect on employee retirement plans in Oklahoma.
This article only provides an analysis of retirement plans covering employees residing and working within the specified state for employers who are also located within that same state. There may be certain employment circumstances to which this analysis does not apply. Additionally, this article does not address issues relating to employee health and welfare benefits.same-sex is also a sexual term, "of or involving a sexual relationship between two men or between two women: same-sex marriage." In the context it is used, "incestual" and "same-sex" both refer to the relationship between (in this argument), two people who love each other.
tagged as CNN, gay marriage, Heritage Foundation, informal fallacies, logic, logical fallacies, marriage, Piers Morgan, same-sex marriage, Suze Orman in apologetics,Christianity,Culture About the author. Apr 03, · Same-sex marriage first surfaced as an issue about 30 years ago. It became a contentious political issue about 20 years ago.
Now, the question appears to be . In defense of traditional marriage Ashford University Informal Logic PHI (3 Pages | Words) In recent years, there has been a considerable shift in the belief system of many Americans in regards to marriage equality.
Slope of Same-Sex Marriage. A Man and His Horse In what some call a de-nial of a basic civil right, Although his situation is unique, the logic of his argument is remarkably similar to that employed by advocates of homosexual marriage.
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